In the meantime, several tax court rulings have been issued that interpret the supreme court ruling less narrowly than the tax authorities and did not assume any third-party wages in the disputes.
According to this, a self-economic interest of the third party – such as an increase in sales, an easily accessible customer base, optimization of capacity utilization for travel or brand ambassadors in the automotive industry – generally precludes the assumption of remuneration for work. In contrast to the administration, the court does not consider a “predominance” of commercial interests to be necessary.
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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede
Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede
Website: www.neumann-walczak.de – E-mail: email@example.com
Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21